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2013 (1) TMI 705 - HC - VAT and Sales TaxStriking down rule 2(1)(d)(iv) of the Service Tax Rules, 1994 seeked as ultra vires the Finance Act, 1994, and ultra vires articles 14 and 19(1)(g) of the Constitution of India - show-cause notice challenged - Held that:- counsel for the petitioners did not press prayer 17A of the petition and agreed to appear before the departmental authorities in the pending show-cause notice proceedings. He would, however, contend that any demand of service tax for the period prior to April 18, 2006 would not be sustainable. Whatever be the position after April 18, 2006, by virtue of introduction of section 66A of the Finance Act, 1994, for the earlier period, the demand would not be sustainable. In view of the above developments, we allow the petitioners to appear before the adjudicating authority, who, we are sure, will grant a full hearing to the petitioners and take a final decision in accordance with law bearing in mind the observations made in the case of Commissioner, Service Tax v. Quintiles Data Processing Centre (I) Pvt. Ltd. [2011 (4) TMI 585 - GUJARAT HIGH COURT] and Indian National Shipowners Association v. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] that may be applicable and brought to his notice.
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